MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ?
Earnings management is a still attractive issue. It is often associatedwith negative behavior conducted by management for its own interest. In fact,it also has different side to be examined. There is another motivation to do so,such as to improve the company’s operation. This literature study aims t...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Udayana
2011-01-01
|
| Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/2636 |
| _version_ | 1818929596409577472 |
|---|---|
| author | I Nyoman Wijana Asmara Putra |
| author_facet | I Nyoman Wijana Asmara Putra |
| author_sort | I Nyoman Wijana Asmara Putra |
| collection | DOAJ |
| description | Earnings management is a still attractive issue. It is often associatedwith negative behavior conducted by management for its own interest. In fact,it also has different side to be examined. There is another motivation to do so,such as to improve the company’s operation. This literature study aims toreview management motivation of doing earnings management, whetheropportunistic or realistic. What conflict that earnings management brings,what pro and cons about it, what would happen if earnings is not managed,whether the company would be better off or worse off. |
| first_indexed | 2024-12-20T03:47:19Z |
| format | Article |
| id | doaj.art-221c7ba1201444169e06d93134e7196e |
| institution | Directory Open Access Journal |
| issn | 2302-514X 2303-1018 |
| language | English |
| last_indexed | 2024-12-20T03:47:19Z |
| publishDate | 2011-01-01 |
| publisher | Universitas Udayana |
| record_format | Article |
| series | Jurnal Ilmiah Akuntansi dan Bisnis |
| spelling | doaj.art-221c7ba1201444169e06d93134e7196e2022-12-21T19:54:35ZengUniversitas UdayanaJurnal Ilmiah Akuntansi dan Bisnis2302-514X2303-10182011-01-012636MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ?I Nyoman Wijana Asmara PutraEarnings management is a still attractive issue. It is often associatedwith negative behavior conducted by management for its own interest. In fact,it also has different side to be examined. There is another motivation to do so,such as to improve the company’s operation. This literature study aims toreview management motivation of doing earnings management, whetheropportunistic or realistic. What conflict that earnings management brings,what pro and cons about it, what would happen if earnings is not managed,whether the company would be better off or worse off.https://ojs.unud.ac.id/index.php/jiab/article/view/2636earnings, management, opportunistic, realistic behavior |
| spellingShingle | I Nyoman Wijana Asmara Putra MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ? Jurnal Ilmiah Akuntansi dan Bisnis earnings, management, opportunistic, realistic behavior |
| title | MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ? |
| title_full | MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ? |
| title_fullStr | MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ? |
| title_full_unstemmed | MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ? |
| title_short | MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ? |
| title_sort | manajemen laba perilaku manajemen opportunistic atau realistic |
| topic | earnings, management, opportunistic, realistic behavior |
| url | https://ojs.unud.ac.id/index.php/jiab/article/view/2636 |
| work_keys_str_mv | AT inyomanwijanaasmaraputra manajemenlabaperilakumanajemenopportunisticataurealistic |